Process Costing- FIFO Assumptions The Stones Company and cost data for the prior month for both Departments is provided below: had unfinished units in both of its manufacturing operations. Production Department A Beginning of Month End of Month 24,000 Beginning units Percentage completion: 20,000 Direct material Direct labor and overhead 100% 75% 100% 60% Beginning Costs $ 188,000 Inputs for Month - - Department A Units introduced Cost introduced: 60,000 Direct material Direct labor and overhead 315,000 $ 261,000 Department B Beginning of Month End of Month Beginning units 8,000 10,000 Percentage completion: Direct material Direct labor / overhead 100% 25% 100% 30% Beginning costs S 92,000 Inputs for Month-Department B Units introduced Cost introduced: Transferred-in Direct material Direct labor& overhead $ 83,200 s 214,200